As per Rule 12(7) of CST Rules , F form is required to be furnished with in three months after the end of period to which declaration releates. However proviso to Rule 12(7) empowers the assessing authority to condone the delay in case the dealer was prevented by sufficient cause to file the declarations. Rule 40(2) of PVAT Rules requiring to furnish declaration forms under CST along with Vat 20 does not override proviso to Section 12(7). Hence the officer can not refuse to accept the Forms without assigning reasons . Supreme Court Judgement in Hyderabad Abestos Cemnent Production Ltd (1994) 4 PHT 440(SC) followed in Bajaj Consumer Care Limited 52 PHT 34(PVT) [18-05-2015]